https://www.taxtmi.com/caselaws?id=356815 Customs duty demand was found time-barred because the imported goods had been cleared after scrutiny of the exemption claim and final assessment was made on the basis of the documents filed, including the contract. As the contract and relevant particulars were already before the assessing authority, there was no legal duty to file the company's Memorandum of Association and Articles of Association with the Bills of Entry. Non-production of those additional documents could not amount to suppression or fraud, so the extended period of limitation was unavailable and the demand was set aside without examination of the merits. en-us Fri, 09 Mar 2018 00:00:00 +0530 Tue, 12 Mar 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356815 Customs duty demand was found time-barred because the imported goods had been cleared after scrutiny of the exemption claim and final assessment was made on the basis of the documents filed, including the contract. As the contract and relevant particulars were already before the assessing authority, there was no legal duty to file the company's Memorandum of Association and Articles of Association with the Bills of Entry. Non-production of those additional documents could not amount to suppression or fraud, so the extended period of limitation was unavailable and the demand was set aside without examination of the merits. Case-Laws Customs Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356815